If I am a US business owner, can I legally donate to an unrelated charity as a business expense to avoid the 37% income tax on that amount?

Headline finding: I audited 17 AI Safety Talent programmes. Zero of 17 have published any comparison group, rejected-applicant follow-up, matched control or randomisation. Not one. Every programme that mentions a counterfactual does it by asking participants to self-report.   Background At least $70 million...

In celebration of still being alive and fighting, we are giving away 1,000 Amazon e-books of “If Anyone Builds It, Everyone Dies”. Feel free to send a copy to yourself, a loved one, or a friend—we need all hands on deck. Today marks exactly one year since If Anyone Builds It, Everyone Dies: Why Superhuman AI Would Kill Us All, by Eliezer Yudkowsky and Nate Soare...

Just how powerful are large swarms of AI agents? And how do their powers scale as more and more agents are added to the swarm? We’ve seen two large and extremely capable swarms from OpenAI in the last few months: * 1,200 agents were being evaluated separately, but found a way to illicitly set up a message board and coordinate as a swarm. In order to cheat on their tests, they developed advanced techniques to prevent their actions being logged by OpenAI and 700 of them launched...